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  • Appendix 5 OVERALL INTRA-GOVERNMENTAL TRANSACTIONS (IGT) PROCESSES/GENERAL INFORMATION 1 November 2024 Section 1—Overview of Intra-governmental Transactions 1.1—Purpose The…
    … 1.1—Purpose The purpose of this guide is to assist federal entities in the accounting, reporting, and … (Appendix 8) o Transfers (Appendix 9) o Custodial and Non-Entity Transactions (Appendix 10) o General Fund Transactions …  Provides specific instructions on the IGT process to federal entity subject matter experts, …
    03/06/2024 - 10:44 - Similar Pages
  • Appendix 11 1 November 2024 RECORDING INTRA-GOVERNMENTAL TRANSACTIONS (IGT) WITH THE GENERAL FUND OF THE U.S. GOVERNMENT Section 1-Overview and Background of the General Fund of the…
    … as part of its central role on behalf of the entire federal government. The statutory authority for the General Fund reporting entity is found in 31 U.S.C. § 302, which provides that “the … and carrying out the central accounting function for the federal government. The General Fund transacts with every …
    03/06/2024 - 11:01 - Similar Pages
  • Appendix 7 1 November 2024 INTRA-GOVERNMENTAL…
    … administer the employee benefits for the entities of the federal government. OPM administers retirement benefits, … health benefits and life insurance. DOL administers Federal Employees’ Compensation Act (FECA) benefits and … Program Costs/Revenues. As reflected in Appendix 3, Entity 1 is the Benefiting Entity (most entities in…
    03/06/2024 - 10:56 - Similar Pages
  • Appendix 6 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) INVESTMENTS/BORROWINGS 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and…
    … IGT categories involve transactions where a single entity performs a centralized function on behalf of all other federal entities. These entities are known as authoritative sources. As authoritative sources, these federal entities account for and report the balances for …
    11/15/2024 - 09:11 - Similar Pages
  • Appendix 6 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) INVESTMENTS/BORROWINGS 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and…
    … IGT categories involve transactions where a single entity performs a centralized function on behalf of all other federal entities. These entities are known as authoritative sources. As authoritative sources, these federal entities account for and report the balances for …
    07/01/2025 - 13:39 - Similar Pages
  • Appendix 8 1 November 2024 INTRA-GOVERNMENTAL TRANSACTION (IGT) BUY/SELL Section 1—Buy/Sell Transactions Reimbursable activity in which goods or services are transferred between…
    … in which goods or services are transferred between two federal entities is referred to as Buy/Sell activity. Federal entities should have the appropriate Statutory … information on IGT Buy/Sell activity. Each federal entity will still be responsible for preparing its respective …
    03/06/2024 - 10:57 - Similar Pages
  • Appendix 9 1 November 2024 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) TRANSFERS Section 1—Transfer Transactions Transfers discussed in this section are limited to non-exchange…
    … of a specified program and associated resources from one federal entity to another); or conditioned on certain criteria (for … if any, remain associated with transferred resources. Federal entities must ensure that any transfer undertaken is …
    03/06/2024 - 10:58 - Similar Pages
  • Appendix 4 1 November 2024 Next to each category on the form below, enter “Yes,” “No,” or “N/A" to indicate whether criteria have been met. Descriptions of expected…
    … Material Differences Reports I, II, and III to the federal entity’s IG, the Bureau of the Fiscal Service (Fiscal … Instructions A. There should be consistency between the federal entity intra-governmental reporting submitted to the …
    03/07/2024 - 09:40 - Similar Pages
  • Appendix 3 Note: All General Fund activity (TP AID 099) and all other non-reciprocating activities must be reclassified to a line within Reciprocal Categories 30-48. 1 November 2024…
    … of Eliminating Accounts for Investments and Borrowings Entity 1–Investing/Borrowing Entity Entity 2–Bureau of the Fiscal Service, FFB, or Federal Entity with Authority to Issue Securities USSGL … Title USSGL Account USSGL Account Title Investments 01 Federal Investments/ Debt 161000F(020)…
    03/06/2024 - 10:53 - Similar Pages
  • Appendix 1b 1 November 2024 Determination of a Consolidation Entity, a Disclosure Entity, or a Related Party for the Governmentwide Treasury Account Symbol Adjusted Trial Balance System…
    … 1b 1 November 2024 Determination of a Consolidation Entity, a Disclosure Entity, or a Related Party for the … Trial Balance System (GTAS) For fiscal year (FY) 2025, federal entities should continue to report information based on the Statement of Federal Financial Accounting Standards (SFFAS) No. 47, …
    03/06/2024 - 09:57 - Similar Pages